Key facts

UNE unit code: AFM403

*You are viewing the 2024 version of this unit which may be subject to change in future.

Start
  • Trimester 2 - On Campus
  • Trimester 2 - Online
Campus
  • Armidale Campus
24/7 online support
  • Yes
Intensive schools
  • No
Supervised exam
  • Yes
Credit points
  • 6

Unit information

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Hone your management accounting skills to confidently provide information and analyses of planning and control functions, supporting short-to-medium and long-term decision making and the efficient use of the tangible and intangible resources in contemporary business organisations.

In this practically focused unit, you will build skills to add value to your role or advance your career in management accounting and related areas. Your skills will be useful in small, medium and large organisations in a range of industries including manufacturing, retailing and the service sector.

Through extensive case analysis using problem-based learning, you will explore cost-volume-profit analyses, short, medium and long-term decision making, flow of cost and cost behaviour patterns, alternative costing systems, direct and indirect costs variance analyses and budgeting and performance evaluation.

Offerings

For further information about UNE's teaching periods, please go to Principal Dates.

Teaching period
Mode/location
Trimester 2On Campus, Armidale Campus
Trimester 2Online

*Offering is subject to availability

Intensive schools

There are no intensive schools required for this unit.

Enrolment rules

Pre-requisites
candidature in GradCertAcct or GradDipAcct or MPA or MPABus
Restrictions
MBA703 or GSB703

Notes

Please refer to the student handbook for current details on this unit.

Unit coordinator(s)

profile photo of Ashfaq Khan
Ashfaq KhanSenior Lecturer in Financial Accounting, Management Accounting; Financial Accounting - UNE Business School

Learning outcomes

Upon completion of this unit, students will be able to:

  1. demonstrate a professional knowledge of the theory and practice of the management accounting discipline and the ability to recognise, reflect on, and respond appropriately to ethical, social or environmental issues influencing the practice of business;
  2. demonstrate professional knowledge and skills in management decision-making and apply this to business-related problems in areas such as the nature, behaviour and flow of cost and CVP analysis;
  3. use a range of cognitive and communication skills to critically review, analyse, consolidate and synthesise relevant concepts and information drawn from a range of sources in order to demonstrate critical and creative thinking, judgement and analytical skills in solving complex business-related problems in areas such as product and service costing, short-term business decision-making and budgeting and management control; and
  4. work independently and/or collaboratively to plan and execute tasks to demonstrate professional knowledge and skills in the areas of pricing, inventory management, standard costing and variance analysis, organisational performance evaluation and long-term investment decisions.

Assessment information

Assessments are subject to change up to 8 weeks prior to the start of the teaching period in which you are undertaking the unit.

TitleMust CompleteWeightOfferingsAssessment Notes
Assignment 1Yes20%All offerings

Word length is not applicable owing to the statistical nature of the questions.

Assignment 2Yes20%All offerings

Word length is not applicable due to the statistical nature of the questions.

TutorialYes Trimester 2, On Campus

On-campus students must attend and participate in the discussions in at least 70% of the tutorials.

Final ExaminationYes60%All offerings

Students must obtain at least 45% in the exam (and 50% overall) to receive a pass or better in the unit.

Learning resources

Textbooks are subject to change up to 8 weeks prior to the start of the teaching period in which you are undertaking the unit.

Note: Students are expected to purchase prescribed material. Please note that textbook requirements may vary from one teaching period to the next.

Horngren's Cost Accounting: A Managerial Emphasis

ISBN: 9781488612640

Horngren, C. and others, Pearson 3rd ed. 2018

Note: This book is also available as an eBook (ISBN: 9781488619861). In addition please note that MyAccountingLab is not used directly in teaching, however, it is a good additional practice resource for students.

Text refers to: All offerings

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